§ 54. Sidewalks along improved state highways. Walks or paths for
pedestrians may be constructed by a county along any improved state
highway or along a part thereof in any town of the county, pursuant to
the provisions of this section. The request for any such walk or path
shall be made by the town board, by resolution to that effect, a copy of
which shall be certified to the board of supervisors. Unless the board
of supervisors shall determine by resolution that such walk or path
shall not be constructed, it shall, by resolution, direct the county
superintendent of highways to prepare and submit to the board an
estimate of the probable cost of such work, together with a general
outline plan thereof setting forth the type, material and width of the
proposed walk or path, and also its location, specifying the highway,
the beginning and terminal points of the walk or path and its distance
laterally from the improved roadway. Upon receipt of such plan, the
board of supervisors, by resolution, may determine that such walk or
path shall be constructed, in accordance with such plan, subject to the
approval of the plan, and consent that the walk or path be constructed,
by the commissioner of transportation. The county superintendent of
highways shall submit such plan to the commissioner of transportation,
together with a copy of such resolution, to be furnished by the clerk of
the board. If the commissioner of transportation shall consent to the
construction of a walk or path along the course indicated and shall
approve such plan, he shall certify such action to the board of
supervisors, and the board of supervisors shall then appropriate and
make available for such work the necessary moneys therefor, from county
funds. The commissioner of transportation, however, may modify such plan
and certify in like manner the changes made by him therein. In that
case, the board of supervisors shall not be required to direct the
construction of such walk or path or provide moneys therefor until it
shall have approved of such changes. If the foregoing provisions of this
section shall have been complied with, the work of such construction
shall proceed under the direction of the county superintendent of
highways. He may perform such work by contract, or partly by contract
and partly by the employment of labor, purchase of material and the use
of any necessary machinery owned or rented by the county. Upon the
completion of such work, the total cost thereof shall be reported by the
superintendent of highways to the board of supervisors. Thirty-five per
centum of the cost of such work shall be reimbursed to the county by the
town requesting the improvement, and a tax therefor may be levied upon
the taxable property of the town, or the amount to be raised by either
the county or the town may be provided pursuant to the local finance
law. Any moneys so raised by the town shall be paid into the county
treasury.

No such walk or path shall be constructed within the right of way of a
state highway, unless with the approval of the commissioner of
transportation. Necessary rights of way for any such sidewalk or path
shall be acquired by the county in the same manner as the rights of way
are acquired for state highways as provided in this chapter. The cost of
any such right of way shall be paid in the first instance by the county
from any county moneys available and thirty-five per centum of the cost
shall be a charge upon the town to be raised by tax as a part of the
improvement. Sidewalks or paths for pedestrians may also be constructed
by a town along an improved state highway or part thereof in the manner
provided by section one hundred fifty-one of this chapter, but only with
the approval of the commissioner of transportation given in the manner
provided by this section, the provisions of which in respect thereto
shall be deemed to apply to such town sidewalks.